[159A Relief declaration returns]
Finance Act 2013 (2013 c 29) | Legislation

[159A  Relief declaration returns]

[(1)     “Relief declaration return” means an annual tax on enveloped dwellings return which—

(a)     states that it is a relief declaration return,

(b)     relates to one (and only one) of the types of relief listed in the table in subsection (9), and

(c)     specifies which type of relief it relates to.

(2)     A relief declaration return may be made in respect of one or more single-dwelling interests.

(3)     A relief declaration return delivered to an officer of Revenue and Customs on a particular day (“the day of the claim”) is treated as made in respect of any single-dwelling interest in relation to which the conditions in subsection (4) are met (but need not contain information which identifies the particular single-dwelling interest or interests concerned).

(4)     The conditions

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